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在资产负债表上，固定资产减值准备应以（　）。

高老师2年前 (2024-03-26)银行会计学(00078)17

在资产负债表上，固定资产减值准备应以（　）。

A.固定资产原值的减项反映

B.固定资产净值的加项反映

C.固定资产原值的加项反映

D.固定资产净值的减项反映

正确答案是D

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